Company No: 15969663 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.09.2025
		£
Fixed assets
Investments	3	1,407,000
		1,407,000
Creditors: amounts falling due within one year	4	( 318,596)
Net current liabilities		(318,596)
Total assets less current liabilities		1,088,404
Net assets		1,088,404
Capital and reserves
Called-up share capital	5	1,077
Share premium account		769,923
Profit and loss account		317,404
Total shareholders' funds		1,088,404

For the financial period ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Morris Hargreaves McIntyre Group Limited (registered number: 15969663) were approved and authorised for issue by the Board of Directors on 20 April 2026. They were signed on its behalf by:

E M James Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Morris Hargreaves McIntyre Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Colony, 1 Silk Street, Manchester, M4 6LZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

These accounts cover the period from incorporation 20 September 2024 to 30 September 2025.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2. Employees

	Period from 20.09.2024 to 30.09.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	0

3. Fixed asset investments

Investments in subsidiaries

	30.09.2025
	£
Cost
At 20 September 2024	0
Additions	1,407,000
At 30 September 2025	1,407,000
Carrying value at 30 September 2025	1,407,000

4. Creditors: amounts falling due within one year

	30.09.2025
	£
Amounts owed to Group undertakings	217,569
Other creditors	101,027
	318,596

5. Called-up share capital

	30.09.2025
	£
Allotted, called-up and fully-paid
4,000 Ordinary A shares of £ 0.10 each	400
4,000 Ordinary B shares of £ 0.10 each	400
1,250 Ordinary C shares of £ 0.10 each	125
750 Ordinary D shares of £ 0.10 each	75
	1,000
77 Preference shares of £ 1.00 each	77
	1,077

Upon incorporation the company issued 4,000 Ordinary A shares, 4,000 Ordinary B shares, 1,250 Ordinary C shares and 750 Ordinary D shares of £0.10 each.

On 1 October 2024 the company issues 77 preference shares of £1 each at a premium of £769,923.